فاعلية تكنلوجيا المعلومات على كفاءة اجهزة الرقابة الداخلية: دراسة مقارنة بين مصارف الرشيد والرافدين

الملخص EN

Technology has become an important means in the economic, social and political aspect and is the basis for delivering information to the beneficiaries accurately and on time, and technology has evolved with the development of goals and objectives, this is the goal of research to verify the existence of an internal control system that works according to information technology in a number of banks Rashid and Rafidain / Hilla and highlight the role of internal control in the electronic accounting information system and identify weaknesses in its use has reached the researcher to a set of conclusions was one of the most important 1- al-Rasheed and Rafidain banks apply the IT system at varying rates so that al- Rasheed banks apply at a higher rate than their Rafidain counterparts.

2- the dimensions of information technology have a varying effect on internal control in both types of banks, and this indicates that there are constraints on internal control under information technology, the researcher pointed to the most important recommendations as follows: 1- the need for cooperation between users of the information technology system and the internal control system for the purpose of identifying and avoiding obstacles.

2- the need to limit the technological system, especially information technology, to specific personnel to determine their responsibility for their outputs in front of the internal control system.